A Handbook on the WTO Customs Valuation Agreement

This handbook explains the technical terms of the WTO Customs Valuation Agreement and provides examples of how it is applied.

Sheri Rosenow (Author), Brian J. O'Shea (Author)

9781107000841, Cambridge University Press

Hardback, published 2 December 2010

288 pages, 44 b/w illus. 14 tables
22.9 x 15.2 x 1.8 cm, 0.57 kg

This guide to the WTO Customs Valuation Agreement is based on the authors' experiences of teaching its finer points to customs officials and policy-makers around the world. Covering the methods of valuation and the provisions on enforcement, implementation and dispute settlement, the authors give practical examples, explain interpretative decisions of national and international customs bodies, and analyse the history of its negotiation. Written as a learning tool, it helps both new and experienced policy-makers, customs officials, importers and exporters to gain a deeper understanding of the Agreement's function and aims.

1. Introduction
2. Transaction value method
3. Alternative valuation methods
4. Implementation and operation
5. Administration and dispute settlement
6. Conclusion
Appendices: WTO Valuation Agreement text
WTO Uruguay Round ministerial decisions
WTO/GATT Valuation Committee decisions
World Customs Organization Valuation database guidelines
World Customs Organization: measures to combat valuation fraud
WTO handbook on valuation notification requirements
WTO Dispute Settlement case summaries - customs valuation
WTO website and official documents.

Subject Areas: Sales tax & Customs duties [LNUS], International economic & trade law [LBBM], International trade [KCLT]